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[Cites 0, Cited by 0] [Section 116] [Entire Act]

State of Maharashtra - Subsection

Section 116(3) in The City of Nagpur Corporation Act, 1948

(3)Where any portion of any building or land is exempt from the [general tax] by reason of its being exclusively occupied for the purposes specified in clause (a) of sub-section (1), such portion shall be deemed to be a separate property for the purposes of the said tax.[(4) In fixing the rate of property tax, the Corporation may, subject to the minimum laid down in sub-section (1), fix rates of [general tax] rising with the different slabs of annual valuation but the rate of tax for any such slab shall be uniform throughout the area of the Corporation].[116A. Temporary provision for levying general tax at reduced rate in area of Zilla Parishad included in a City. - (1) Notwithstanding anything contained in section 116 or any other provisions of this Act, whenever the limits of a city are altered under sub-section (3) of section 389 so as to include any area of a Zilla Parishad, then the general tax shall be levied on lands and building in the former Zilla Parishad area during the periods specified in column 2 against each of the entries of the Table hereto, as per the amounts respectively specified in column 3 thereof, and such amounts shall not be liable to be increased under sub-section (3) of section 89 during the said period.Table
Sr. No. Period   Amount of Property Tax
(1) (2)   (3)
1. Period from the date of inclusion of the areain the City upto and inclusive of the 31st March of the secondyear following the year in which the area is including in thecity.   The amount calculated at the rate of tax onland and buildings payable in the area immediately before theinclusion in the City, under clause (i) of sub-section (1) ofsection 124 of the Bombay Village Panchayats Act, 1958, orclause (e) of sub-section (1) of section 157 of the MaharashtraZilla Parishads and Panchayat Samitis Act, 1961, as thecase may be (hereinafter in this Table referred to as "theamount of tax payable in the Zilla Parishad area:).
2. Period of one year following the periodreferred to in entry 1.   20 per cent, of the amount of general taxpayable in the City or the amount of tax payable in the //ZillaParishad// area, whichever is more.
3. Period of one year following the periodreferred to in entry 2.   40 per cent, of the amount of general taxpayable in the City or the amount of tax payable in the //ZillaParishad// area, whichever is more.
4. Period of one year following the periodreferred to in entry 3.   60 per cent, of the amount of general taxpayable in the City or the amount of tax payable in the //ZillaParishad// area, whichever is more.
5. Period of one year following the periodreferred to in entry 4.   80 per cent of the amount of general taxpayable in the City or the amount of tax payable in the //ZillaParishad// area, whichever is more.
6. Period of one year following the periodreferred to in entry 5.   The same amount of general tax as in force andpayable in the remaining area of the City.